Changes to New Zealand Income Tax Act mean that individuals donating $5 or more to a registered charity can claim a tax rebate of 33.33% on the donated amount.
Individual Tax Refunds
Changes to the New Zealand Income Tax Act 2007 (applied from the 2008-2009 tax year) mean that individuals donating an amount of $5 or more (up to their taxable income) can claim a tax rebate of 33.33% on the donated amount.
Company Tax Refunds
Companies have had the donation threshold of 5% of their income removed. From the 2008-2009 tax year businesses can claim a tax deduction on donated amounts limited to the amount that would be the company's net income before taking into account the donation deduction.
The Income Tax Act 2007 allows a Maori authority to claim a deduction for all donations it makes to a Maori association and all charitable or other public benefit gifts it makes to a society, institution, association, organisation, trust or fund. The deduction is limited to the amount that would be the Maori authority's net income before taking into account the donation deduction.
The Leprosy Mission New Zealand is Registered Charity No CC37638.